欢迎扫描下方二维码关注： 民法典 "税税"念 ——涉税要点务必知晓 法 / 税 / 同 / 行 / 护 / 航 / 美 / 好 / 生 / 活 前言：2020年5月28日，第十三届全国人民代表大会第三次会议通过《中华人民共和国民 法典》,自2021年1月1日起实施。这是新中国成立以来第一部以"法典"命名的法律，是新时代 我国社会主义法治建设的重大成果，被誉为"社会生活的百科全书"。《中华人民共和国民法 典》共计7编、1260条，各编依次为总则、物权、合同、人格权、婚姻家庭、继承、侵权责任 以及附则。2025年5月，我们迎来了《中华人民共和国民法典》施行后的第五个"民法典宣传 月"。民法典的每一项条款都紧密关联着我们的日常生活，其中，很多与税相关，下面，让我 们一同深入了解《中华人民共和国民法典》在实际生活中与"税"有关的要点。 要点1 代管人税收责任 《中华人民共和国民法典》第四十三条 财产代管人应当妥善管理失踪人的财产， 维护其财产权益。失踪人所欠税款、债务和应付的其他费用，由 财产代管人从失踪人 的财产中支付 。 财产代管人因故意或者重大过失造成失踪人财产损失的,应当承担赔偿 责任。 《中华人民共和国民法 ...

Group 1 - The article discusses the process for travelers to issue electronic invoices (railway electronic tickets) through the railway 12306 mobile app, emphasizing the steps to replace invoices if needed [3][4] - It highlights that electronic invoices cannot be voided once issued, and if there is an error, a red invoice must be issued instead [3] - The article outlines the conditions under which a red electronic invoice can be issued, including scenarios where the buyer has or has not confirmed the purpose of the invoice [4] Group 2 - The article specifies that if the buyer has already used the electronic invoice for VAT declaration, they must adjust their input tax based on the confirmed amount until they receive the red invoice [4] - It mentions that the information regarding the issuance of red invoices is managed by the railway transportation enterprises, which must fill out a confirmation form for the process [4]

Group 1 - The article discusses tax exemptions for individuals receiving awards from provincial governments, ministries of the State Council, and foreign organizations in areas such as science, education, technology, culture, health, sports, and environmental protection [3] - It outlines that research institutions and higher education institutions can provide equity-based rewards for the conversion of job-related scientific achievements, with individuals not required to pay personal income tax upon receiving shares or equity [4] - Cash rewards given to scientific personnel from non-profit research and development institutions and higher education institutions can be taxed at a reduced rate of 50% when calculating monthly salary income [4][5] Group 2 - The article references the "Personal Income Tax Law of the People's Republic of China" as the legal basis for the discussed tax policies [4] - It cites specific notifications from the Ministry of Finance and the State Administration of Taxation regarding tax policies to promote the conversion of scientific achievements [5]

Core Viewpoint - The article announces the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, effective from July 1, 2025, aimed at enhancing taxpayer compliance and promoting the construction of a social credit system [1]. Group 1: General Principles - The purpose of the measures is to standardize tax payment credit management, promote self-discipline among taxpayers, and improve compliance with tax laws [2]. - The measures apply to enterprises that have completed tax information confirmation and identity reporting, with individual businesses and other types of taxpayers able to voluntarily apply for inclusion [2]. - The State Taxation Administration oversees national tax payment credit management, while local tax authorities are responsible for implementation [2]. Group 2: Credit Information Collection - Tax payment credit information includes basic credit information, internal tax information, and external information [5]. - Basic credit information consists of the taxpayer's foundational data and historical credit records, while internal information includes regular and irregular indicators related to tax filings and payments [5][6]. - External information is gathered from various channels, including the national unified credit information platform and inter-departmental data exchanges [11]. Group 3: Evaluation - The evaluation of tax payment credit follows the principle of "no record, no evaluation," using taxpayer credit information to determine credit levels based on specified indicators [12]. - The credit evaluation is conducted annually, with scores starting from 100 for complete compliance, and deductions applied for missing information [13][15]. - Taxpayers are classified into five credit levels: A, B, M, C, and D, based on their evaluation scores [8]. Group 4: Determination and Publication of Evaluation Results - The evaluation results are determined and published by the tax authorities, typically by April of the following year [20]. - Taxpayers can access their credit evaluation information for self-query [20]. Group 5: Application of Evaluation Results - Tax authorities implement differentiated services and management based on credit levels, with A-level taxpayers receiving various incentives [29][30]. - B-level taxpayers receive guidance on tax policies, while C and D-level taxpayers face stricter management and potential penalties [33][34]. Group 6: Credit Repair - Taxpayers with credit issues can apply for credit repair under specific conditions, with the tax authorities responsible for evaluating and adjusting credit levels based on corrective actions [14][15]. - The measures also outline the process for businesses undergoing bankruptcy restructuring to apply for credit repair [15]. Group 7: Attachments - The article includes several attachments detailing the evaluation indicators, application forms, and repair standards related to tax payment credit management [1][26][29].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 来 源：云 南 税 务，税 路 通·云 牵 南 域 《 云 南 " 走 出 去 " 企 业 国 际 税 收 一 本 通 》 （ 通 用 版 ） 供 稿：普 洱 税 务 制 图：何 彦 黎 来源 云南税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 ...

Core Viewpoint - The article discusses the significant reduction in credit service fees as mandated by the National Development and Reform Commission, aimed at lowering business operating costs and optimizing the business environment, effective from July 1, 2025 [1][2][3]. Summary by Sections Fee Reductions - The standard service fee for commercial banks querying corporate credit reports will decrease from 20 yuan to 9 yuan, while personal credit report fees will drop from 2 yuan to 1 yuan [1][2]. - The fee for accounts receivable pledge registration will be reduced from 30 yuan to 15 yuan per year, and the fees for change registration and dispute registration will be lowered from 10 yuan to 5 yuan per instance [1][3]. - Rural commercial banks and ten other types of financial institutions will continue to enjoy preferential fee standards for querying credit reports [1][2]. Cost Savings - The fee reductions are expected to save users approximately 1.1 billion yuan annually [1]. Personal Queries - Individuals can query their credit reports online for free, and the first two queries at a physical counter are also free; subsequent queries will cost 5 yuan each [1][3]. Compliance and Reporting - The credit center is required to strictly adhere to the new fee standards and must report its financial status and fee implementation to the National Development and Reform Commission annually [3].

Group 1 - The Central Reservoir Resettlement Support Fund includes three funds: the Large and Medium-sized Reservoir Resettlement Support Fund, the Inter-provincial Large and Medium-sized Reservoir Fund, and the Three Gorges Reservoir Fund, established based on various regulations to support the livelihoods of reservoir resettlers and infrastructure development in resettlement areas [3][4] - The fund is collected from electricity users or those with power generation income from inter-provincial large and medium-sized reservoirs, aimed at addressing the economic development and other issues faced by reservoir resettlers [3][4] Group 2 - The collection scope of the Large and Medium-sized Reservoir Resettlement Support Fund applies nationwide, excluding the Tibet Autonomous Region, and is charged to provincial grid enterprises based on the total electricity sold within their respective regions [5] - The Inter-provincial Large and Medium-sized Reservoir Fund is collected from power generation facilities with a capacity of 25,000 kW or more, while the Three Gorges Reservoir Fund is based on the actual electricity sold by the Three Gorges power station [6] Group 3 - The collection standards for the Large and Medium-sized Reservoir Resettlement Support Fund vary by region, ranging from 1.425 cents to 6.225 cents per kWh, while the Inter-provincial Large and Medium-sized Reservoir Fund and the Three Gorges Reservoir Fund are both capped at 8 cents per kWh [7] Group 4 - The application for the Central Reservoir Resettlement Support Fund is standardized using the "General Non-tax Revenue Declaration Form," with payers required to declare and pay through self-declaration, while relevant grid enterprises handle the collection on behalf of the tax authorities [8] - The fund is collected monthly, with declarations and payments due by the 15th of each month [8] Group 5 - Annual reconciliation of the Central Reservoir Resettlement Support Fund is to be completed by the end of March of the following year based on actual electricity sales [9] Group 6 - The fund provides exemptions for distributed photovoltaic power generation self-consumed electricity, as per the relevant notification from the Ministry of Finance [10] Group 7 - The Central Reservoir Resettlement Support Fund is classified as a government fund, with revenues fully allocated to the central treasury under specific budget categories [11]

Core Viewpoint - The article discusses the tax-related provisions in the "Civil Code of the People's Republic of China," particularly focusing on technology contracts and their implications for taxation [3]. Group 1: Technology Contracts - Article 862 defines technology transfer contracts as agreements where the legal owner of technology transfers specific rights related to patents or trade secrets to another party [6]. - Technology licensing contracts allow the legal owner to permit others to implement or use specific patents or trade secrets [6]. Group 2: Personal Income Tax Law - The "Personal Income Tax Law" and its implementation regulations outline that income from royalties is calculated after deducting 20% of expenses from the total income [7]. - Royalties are defined as income obtained from providing rights to use patents, trademarks, copyrights, and other proprietary rights, excluding manuscript fees [8]. Group 3: Tax Policies for Technology Achievements - The article mentions that cash rewards for technology personnel from the conversion of job-related scientific achievements can be reduced by 50% when calculating their monthly income [8]. - Non-profit research institutions and universities must sign technology contracts and register them according to the "Technology Contract Recognition and Registration Management Measures" [9]. Group 4: Tax Incentives for Equity Incentives and Technology Investment - Individuals or enterprises investing in domestic resident enterprises with technology achievements can choose to defer tax payments until the transfer of equity, allowing for tax deferral policies [10]. - The value of technology achievements can be recorded as an asset for tax deduction purposes when invested in equity [10].

二、对执委会市场开发计划取得的国内外赞助收入、 转让无形资产（如标志）特许权收入、宣传推广费收入、销售门票收入及所发收费卡收入，免征增 值税。 三、对执委会取得的与中国集邮有限公司合作发行 纪念邮票收入、与中国人民银行合作发行纪念币收入，免征增值税。 九、对执委会为举办成都世运会进口的国际世界运动会协会或国际单项体育组织指定的， 国内不能生产或性能不能满足需要的直接用于成都世运会比赛 的消耗品， 免征关税、进口环节增值税和消费税 。享受免税 政策的进口比赛用消耗品的范围、数量清单，由执委会汇总后报财政部会同海关总署、税务 总局审核确定。 十、对执委会进口的其他特需物资，包括：国际世界运动会协会或国际单项体育组织指定的， 国内不能生产或性能不能满足需要的体育竞赛器材、医疗 检测设备、安全保障设备、交通通讯设备、技术设备，在成都世运会期间按暂时进境货物规定办理，成都世运会结束后复运出境的予以核销；留在境内或 作变卖处理的，按有关规定办理正式进口手续，并照章征收关税、进口环节增值税和消费税 。 十一、上述税收政策自 2025年1月1日起执行。 欢迎扫描下方二维码关注： 财政部 海关总署 税务总局 关于2025年第1 ...

Core Viewpoint - The article discusses the "Six Taxes and Two Fees" reduction policy for small and micro enterprises, detailing eligibility criteria and application processes for various types of taxpayers [7][12][14]. Group 1: Eligibility Criteria - Newly established enterprises can apply for the "Six Taxes and Two Fees" reduction if they meet the conditions of having fewer than 300 employees and total assets not exceeding 50 million yuan [7]. - Taxpayers, including those with cross-regional tax registrations, must be assessed based on their tax registration information to determine eligibility for the reduction policy [5]. - Branch offices registered as general taxpayers must evaluate their eligibility based on the overall status of their parent company [9]. Group 2: Application Process - New enterprises that are registered as general VAT taxpayers can apply for the reduction before their first tax settlement, provided they meet the specified conditions [7]. - Enterprises that have already benefited from other tax incentives can still apply for the "Six Taxes and Two Fees" reduction, as these benefits can be combined [12]. - If a small micro enterprise or newly established enterprise submits a late or corrected tax settlement, they must adjust their "Six Taxes and Two Fees" declarations accordingly [13][16]. Group 3: Special Cases - Individual proprietorships and partnerships that qualify as small-scale VAT taxpayers can also apply for the reduction [14]. - Enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to make corrections based on the settlement results [16]. - Taxpayers who submit their "Six Taxes and Two Fees" declarations late can still qualify for the reduction if the tax period falls within the specified range [18].